These Guidance Notes give detailed guidance and advice on the practical application of the Principles to co-operative enterprise. Their primary audience is the upcoming generation of co-operative leaders. They aim to help co-operators run their co-operatives more efficiently and effectively. We also hope that they will be a worldwide resource for educators, learners, regulators, decision-makers, public authorities, and for others seeking to understand how the Principles are to be applied in practice.

These Guidance Notes are a statement of our understanding of the Principles now, but they are living documents, not static. These Guidance Notes aim to state our understanding of the application of the Principles in contemporary terms for the 21st century. We hope you will gain understanding and inspiration from them.